India’s JSW Group wants Volkswagen AG to cover a $1.4 billion local tax liability, people familiar with the matter said, a sticking point that could upend a planned partnership seen as key to reviving the German carmaker’s fortunes in the world’s third-largest car market. While a preliminary agreement has been reached between the two companies on a joint venture structure and other commercial terms, the partnership’s final valuation remains crucial as financial due diligence gets underway, said the people, asking not to be named as they aren’t authorized to disclose details about the negotiations.